In Serbia, the value-added tax is called PDV (Porez na dodatu vrednost). The standard rate is 20%, and tourists can get a portion of this money back when they leave the country. This is called a Tax Refund (or VAT Refund) and is a standard procedure. I’ve put together everything a tourist needs to know to get a tax refund on purchases in Serbia: what the requirements are, who handles the process, and most importantly—how much money you can actually get back.
Serbia VAT Refund FAQ: Rules, Eligibility & Minimum Spend
Who is eligible for a VAT Refund in Serbia?
Tax refunds are only available to non-residents (tourists and visitors). Anyone holding a Serbian residence permit (boravak) is not eligible. Note: Since Serbia is not in the European Union, EU citizens are fully eligible for Tax Free shopping here.
What is the minimum purchase amount for Tax Free in Serbia?
The minimum amount is 6,000 RSD (around €50) on a single receipt. This is one of the lowest thresholds in Europe, making it worth claiming a refund even for basic purchases like sneakers or a jacket from Zara.
How long do I have to export the goods?
You must leave the country with the purchased goods and have your Tax Free form stamped by Serbian customs within 3 months (90 days) of the purchase date.
Where do I process the Tax Refund?
The process is handled right before you leave Serbia—at the customs counters in the departure zones of international airports (such as Belgrade Nikola Tesla) or at land border crossing points.
What is the difference between Tax Free and Duty Free?
Duty Free means buying goods without tax applied (usually inside the airport after security). Tax Free means you pay the full price including VAT at regular city stores, and then claim a partial refund on that tax when leaving the country.
How much money can you actually get back?
In Serbia, tax refunds for tourists are processed through the Global Blue system (official website). Global Blue charges a commission on the 20% VAT that is refunded to the tourist. In reality, you will receive about 12–15% of the purchase amount after Global Blue deducts their processing fees.
| Amount on the receipt (RSD) | 20% VAT | Actual refund (after fees) |
| 6,000 | 1,000 | ~750 RSD = 27.32€ |
| 20,000 | 3,333 | ~2,500 RSD = 91.05€ |
| 50,000 | 8,333 | ~6,200 RSD = 225.81€ |
Which stores in Serbia offer Tax-Free shopping?
In Belgrade’s major shopping centers (Galerija, Ušće, Delta City, Rajićeva, Beo Shopping Center, BIG FASHION, and Ada Mall), nearly every store offers tax-free shopping. Outlets, such as the BIG FASHION Outlet in Inđija or AVA Shopping Park (Nike, Adidas, etc.), also participate in the program.
Planning a shopping trip? Check out my guide on what useful items or gifts you should bring back from Serbia.
How can you know if a store offers tax refunds? Usually, there is a blue “Tax Free” sticker on the door or at the cash register. Here’s what it looks like:
What expenses are NOT eligible for a tax refund?
The Global Blue system in Serbia only provides VAT refunds on physical goods that you are taking out of the country.
- Services are excluded. You cannot claim refunds for hotels, restaurants, massage parlors, beauty salons, medical services, or transportation.
- Online Shopping. When shopping on local marketplaces (Ananas, Shoppster, eKupi), it is rarely possible to claim a tax refund unless the seller specifically supports the electronic Tax-Free Form.
- Excise goods. Tax is not refunded on alcohol, tobacco, or fuel.
How to Get a Tax Refund in Serbia: A Step-by-Step Guide
The tax refund process is divided into two parts:
- Shopping — At the store, you must ask for and fill out a tax refund form. This will either be a paper form (ZPPPDV) or a digital Tax-Free form.
- Validation and Refund — This is done when you leave Serbia, usually at the airport, though it can also be processed at land border crossings. Here is exactly what you need to do.
Step 1: What to do at the store
It is not enough to simply keep your store receipt. At the checkout counter, you need to:
- Make sure the store participates in the Global Blue program.
- Ask the cashier to issue a tax refund form (ZPPPDV) or a Global Blue digital form. You will need to show your original passport (a clear photo on your phone sometimes works, but the original is best).
- The cashier will fill out the special form and staple your fiscal receipt to it.
In 2026, Serbia is actively transitioning to digital Tax Free. In many major chain stores in Belgrade (like in Galerija or Ušće), the forms are entirely electronic. You simply show the QR code from your Global Blue mobile app, and all your details are pulled in automatically.
Step 2: What to do at the airport (Customs / Carina)
Allow an extra 15–20 minutes for this step at Belgrade Nikola Tesla Airport. Depending on your form, you will do one of two things:
- Self-service validation at a kiosk — if the store provided an electronic Tax Free form.
- Manual validation at the customs desk — if you have a handwritten paper form (ZPPPDV).
Validating a Digital Tax-Free Form
If your form is electronic, you can validate it yourself at a self-service kiosk.
- Where to find them: Terminal 2, Entrance 5 (next to the escalator leading up to departures and security).
- What you need: You must scan a valid boarding pass to use the kiosk.
- The process: Follow the on-screen instructions (available in multiple languages).
- If you get a green light, the kiosk prints a receipt and your form is validated.
- If you get a red notification, you must go to the customs office for a manual check.
Validating a Paper Form at Customs (Carina)
You must speak with a customs officer if the kiosk gave you an error or if you have a paper form.
- Where to find it: The customs office is located on the ground floor (Departures hall) before passport control and security.
- The golden rule: You must visit customs BEFORE checking your bags, or keep all purchased items in your carry-on. The officer has the right to inspect your goods.
- Get your stamp: Make sure the officer stamps your form. Without this stamp, you will not get a refund. Only after receiving the stamp should you drop off your checked luggage.
Because the customs counter at Belgrade Airport is located before check-in, if you pack your purchases in a checked suitcase and send it off early, the customs officer can refuse to stamp your form since they cannot inspect the goods.
Step 3: How to receive your money
There are three ways to get paid:
- At the airport. After passing through passport control, go to the cash refund counters (Global Blue kiosks or partner banks). Note that they charge an additional flat fee for cash refunds.
- To your card. You can link your credit card in the Global Blue app or mail the stamped receipt using the prepaid envelope provided by the store.
- At the store (rare). If you return to Serbia within 6 months, you can bring the stamped receipt back to the exact same store for a full VAT refund without any intermediary fees.